瑜伽論記 10.196

10.196

布施五中，初一、報恩施；次二、無畏施。無畏施中，初一故苦無畏施，次二除愛無畏施，次一正是財施，後一法施御眾。

Among the five kinds of giving: the first is giving in repayment of gratitude; the next two are giving of fearlessness. Within the giving of fearlessness, the first is giving fearlessness regarding intentional suffering; the second is giving fearlessness that removes love; the next one is strictly the giving of material goods; the last is the giving of Dharma to guide the multitude.